Reliance on Self-Certifications and Documentary Evidence. A Reporting Singaporean Financial Institution may not rely on a self-certification or documentary evidence if the Reporting Singaporean Financial Institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable.
Appears in 7 contracts
Sources: Agreement Between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, International Tax Compliance Agreement, International Tax Compliance Agreement
Reliance on Self-Certifications and Documentary Evidence. A Reporting Singaporean Malaysian Financial Institution may not rely on a self-certification or documentary evidence if the Reporting Singaporean Malaysian Financial Institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable.
Appears in 1 contract